Análisis de las cuestiones claves de la auditoría y sus implicancias para la práctica profesional

Professional auditors’ reports issued under certain circumstances must consider the inclusion of what is known as “key audit matters”. The recent start of the application in practice of the corresponding international standard of auditing in some of our countries determines that it is adequate to briefly analyse certain relevant aspects to be considered in the professional practice. In this respect, the article tries to summarise the most important elements of this standard, its relevant characteristics, some of the significant aspects to be evaluated during its application, as well as some wording examples used in the Uruguayan reality as initial reference. The impact has potential effect on all the steps of the professional examination performed by the auditor: planning of the work; integration of the team; evaluation of risks; application of procedures (nature, scope and opportunity); determination of conclusions; writing of the report; relationships with the company’s management and responsibilities in relation to users.